9911796707
TMI BlogModification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST and 49/23/2018-GST.X X X X Extracts X X X X X X X X Extracts X X X X ..... , Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019 Madam/Sir, Subject: Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST and 49/23/2018-GST. Kind attention is invited to Circular No. 41/15/2018-GST as amended by Circular No. 49/23/2018-GST vide which the procedure for intercept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts to the e-way bill becoming not a valid document for the movement of goods by road as per Explanation (2) to rule 138(3) of the HPGST Rules, except in the case where the goods are transported for a distance of upto fifty kilometres within the State to or from the place of business of the transporter to the place of business of the consignor or the consignee, as the case may be. 4. Whereas, section 129 of the HPGST Act provides for detention and seizure of goods and conveyances and their release on the payment of requisite tax and penalty in cases where such goods are transported in contravention of the provisions of the HPGST Act or the rules made thereunder. It has been informed that proceedings under section 129 of the HP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (₹ 1000/- under the IGST Act) in FORM GST DRC-07 for every consignment. A record of all such consignments where proceedings under section 129 of the HPGST Act have not been invoked in view of the situations listed in paragraph 5 above shall be sent by the proper officer to his controlling officer on a weekly basis. 7. This circular shall come into force w.e.f. 14.09.2018. 8. Difficulty, if any, in implementation of this Circular may please be brought to the notice of this office immediately. (Rajeev Sharma, IAS) Commissioner of State Taxes and Excise, Himachal Pradesh - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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